XXIX. SoCalGas and SDG&E - Income and
Other Taxes

SoCalGas and SDG&E entered into stipulations with ORA and TURN resolving all issues about the correct method to compute the tax expense allowances for Test Year 2004.461 UCAN supported the stipulation in its opening litigation brief. Therefore, we will calculate all taxes, based on the adjustments adopted in this decision on capital and expense items, by otherwise using the embedded calculation method in SoCalGas and SDG&E's end-of-litigation summary of earnings spreadsheets.

461 Ex. 144 and Ex. 145 for SoCalGas and SDG&E, respectively, and transcript, beginning at p. 2,208.

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